Can receipts be credited to the accountNo, can receipts be credited?

No, you cannot. Meaning of the original document.

Also known as documents, it is a written document obtained or filled in when an economic business occurs or is completed, and is used to record or prove the occurrence or completion of an economic business.

It can not only be used to record the occurrence or completion of economic business, but also to clarify economic responsibility, is the original data and important basis for accounting work, and is the most legally effective document in accounting data. Various documents such as work order numbers, purchase and sale contracts, and material purchase application forms that cannot prove the occurrence or completion of economic operations cannot be used as original vouchers and are used for accounting.

The type of original document.

1) Foreign original vouchers refer to the vouchers obtained from foreign units when economic transactions occur with foreign units. For example, invoices, bills of airplanes and trains, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase goods and materials, etc.

2) Self-made original voucher refers to the voucher filled in by the internal handling department or personnel of the unit when the economic business event occurs or is completed. Such as material receiving list, picking list, start order, cost calculation order, outbound order, etc.

2. Classification according to the filling procedures and contents

According to the different filling procedures, the self-made original voucher can be divided into a voucher, a cumulative voucher and a summary of the original voucher.

1) One-time voucher: A voucher refers to the original voucher that only reflects one economic business or records several economic transactions of the same nature at the same time, and its filling procedures are completed at one time. For example, all kinds of foreign original vouchers are one-time vouchers; The relevant departments of the enterprise receive the "material list" of materials and the "loan list" of employees.

The "warehousing list" of purchased materials and the accounting vouchers prepared according to the needs of account books and economic operations, such as: "material cost allocation table" are all one-time vouchers.

2) Accumulation vouchers: Accumulation vouchers refer to the self-made original vouchers of the same kind of economic business that occur continuously within a certain period of time (generally limited to one month), and the filling procedures are carried out in batches with the occurrence of economic business events. For example, the Limit Picking List is a cumulative voucher.

3) Summary voucher: Aggregate original voucher refers to the self-made original voucher compiled by summarizing multiple original vouchers reflecting the same economic business in a certain period of time, so as to reflect the occurrence of a certain economic business in a centralized manner. The summary of original vouchers can not only simplify the accounting work, but also facilitate the analysis and comparison of economic operations.

As. "Salary Summary Table", "Cash Income Summary Table", "Issuance Voucher Summary Table", etc. are all summary original vouchers.

3. Classification according to different formats:

1) General voucher: the original voucher with a unified format and method of use that is uniformly printed by the relevant departments and used within a certain range. (Nationwide VAT invoices, bank transfer settlement vouchers, etc.).

2) Special voucher: the original voucher printed by the unit itself and used only within the unit. (Receipts, Picking Lists, Payroll Expense Allocation Sheets, Depreciation Calculation Sheets, etc.).

No, the tax authorities do not accept receipts. If it is recorded, the tax authorities will consider it tax evasion.

It will allow you to make tax adjustments, and receipts can be credited to your account, but they cannot be charged before taxes.

1. Can receipts be credited to the account?

1. Whether the receipt can be credited to the account needs to be judged according to the following circumstances:

1) If it is an internal account, there is no invoice, only receipts can be recorded;

2) If it is an external account, there is no invoice, only the receipt cannot be recorded. The external account must obtain a formal invoice.

2. Legal basis:

Article 7 of the Measures for the Administration of Tax Receipts.

The basic copies of paper tax receipts include receipt copies, stub copies, and report copies. The receipt shall be submitted to the taxpayer as proof of tax payment; The stub copy shall be retained by the tax authority, the withholding agent, and the collection agent; The tax authorities shall make accounting vouchers or for future reference.

The provincial taxation authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan may determine the number of tax receipts other than receipts according to the management of tax receipts.

Article 6. The basic elements of the tax ticket include: the tax ticket number, the name of the collection unit, the date of issuance, the name of the taxpayer, the taxpayer identification number, the tax fee, **, the fine and the forfeiture, the amount, the period to which it belongs, etc.

2. What are the requirements for receipt entry?

The receipts should be recorded as follows:

1. If there is business between units, and the payee does not need to pay taxes after receiving the payment, the payee can issue a receipt supervised by the tax department, such as receiving the loan returned by the subordinate unit, because there is no tax obligation to receive the loan, so the receipt supervised by the tax bureau can be issued to the subordinate unit;

2. The receipts supervised by the financial department can be used for the administrative and institutional charges incurred by the administrative and public institutions, such as the epidemic prevention fee collected by the epidemic prevention station and the environmental protection fee collected by the environmental protection bureau, etc., and the fee receipt supervised by the financial department can be used as a legal expense voucher.

1. If there is business between units, and the payee does not need to pay taxes after receiving the payment, the payee can issue a receipt supervised by the tax department, such as receiving the loan returned by the subordinate unit, because there is no tax obligation to receive the loan, so the receipt supervised by the tax bureau can be issued to the subordinate unit;

2) Administrative and institutional charges incurred by administrative and public institutions can use the receipts supervised by the financial department. For example, if the epidemic prevention station collects epidemic prevention fees, the environmental protection bureau collects environmental protection fees, etc., you can use the fee receipts supervised by the financial department as legal fee vouchers.

3) If there is business between the unit and the army, and there is no need to pay taxes according to the regulations, the receipt produced by the army can be used, which is also a legal voucher and can be recorded in the account. In addition to the above-mentioned receipts, other self-made receipts used by units or individuals when receiving and making payments, that is, the so-called "white slips" in daily life, cannot be recorded as vouchers.